Oakman Projects: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Oakman Projects
Largest movements
- Cash +€22,401
up €22,401 (+27.2%), from €82,205 to €104,606
mainly Net result for the year (+€27,858) and Receivables within one year (+€16,144)
- Receivables within one year -€16,144
down €16,144 (-46.4%), from €34,756 to €18,612
of which Trade receivables: -€16,698
- Tangible fixed assets -€12,246
down €12,246 (-27.9%), from €43,947 to €31,701
of which Furniture and vehicles: -€11,412
- Reserves +€27,858
up €27,858 (+25.2%), from €110,654 to €138,513
- Trade debts -€14,361
down €14,361 (-82.2%), from €17,474 to €3,112
- Debts after one year -€9,521
down €9,521 (-46.9%), from €20,299 to €10,778
- Contributions -€5,200
down €5,200 (-83.9%), from €6,200 to €1,000
- Tax, wage and social debts -€4,919
down €4,919 (-35.6%), from €13,819 to €8,900
of which Remuneration and social security: -€3,814
- Gross operating margin -€15,073
down €15,073 (-21.4%), from €70,529 to €55,457
- Taxes -€3,650
down €3,650 (-22.2%), from €16,445 to €12,795
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,536 | €179,939 | -€6,597 | -3.5% |
| Fixed assets | 21/28 | €64,527 | €52,281 | -€12,246 | -19.0% |
| Tangible fixed assets | 22/27 | €43,947 | €31,701 | -€12,246 | -27.9% |
| Plant, machinery and equipment | 23 | €1,803 | €1,395 | -€408 | -22.6% |
| Furniture and vehicles | 24 | €40,019 | €28,607 | -€11,412 | -28.5% |
| Other tangible fixed assets | 26 | €2,124 | €1,699 | -€425 | -20.0% |
| Financial fixed assets | 28 | €20,580 | €20,580 | = | 0.0% |
| Current assets | 29/58 | €122,010 | €127,658 | +€5,648 | +4.6% |
| Amounts receivable within one year | 40/41 | €34,756 | €18,612 | -€16,144 | -46.4% |
| Trade receivables | 40 | €34,626 | €17,927 | -€16,698 | -48.2% |
| Other amounts receivable | 41 | €130 | €685 | +€554 | +425% |
| Cash at bank and in hand | 54/58 | €82,205 | €104,606 | +€22,401 | +27.2% |
| Deferred charges and accrued income | 490/1 | €5,048 | €4,440 | -€608 | -12.0% |
| Total equity and liabilities | 10/49 | €186,536 | €179,939 | -€6,597 | -3.5% |
| Equity | 10/15 | €116,854 | €139,513 | +€22,658 | +19.4% |
| Contributions | 10/11 | €6,200 | €1,000 | -€5,200 | -83.9% |
| Reserves | 13 | €110,654 | €138,513 | +€27,858 | +25.2% |
| Distributable reserves | 133 | €110,654 | €138,513 | +€27,858 | +25.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €69,682 | €40,426 | -€29,256 | -42.0% |
| Amounts payable after more than one year | 17 | €20,299 | €10,778 | -€9,521 | -46.9% |
| Financial debts | 170/4 | €20,299 | €10,778 | -€9,521 | -46.9% |
| Amounts payable within one year | 42/48 | €49,383 | €29,648 | -€19,735 | -40.0% |
| Current portion of amounts payable after more than one year | 42 | €9,127 | €9,521 | +€394 | +4.3% |
| Financial debts | 43 | €5,287 | €8,115 | +€2,828 | +53.5% |
| Credit institutions | 430/8 | €5,287 | €8,115 | +€2,828 | +53.5% |
| Trade debts | 44 | €17,474 | €3,112 | -€14,361 | -82.2% |
| Suppliers | 440/4 | €17,474 | €3,112 | -€14,361 | -82.2% |
| Taxes, remuneration and social security | 45 | €13,819 | €8,900 | -€4,919 | -35.6% |
| Taxes | 450/3 | €10,005 | €8,900 | -€1,105 | -11.0% |
| Remuneration and social security | 454/9 | €3,814 | €0 | -€3,814 | -100% |
| Other amounts payable | 47/48 | €3,677 | €0 | -€3,677 | -100% |
| Non-recurring operating income | 76A | €4,566 | €0 | -€4,566 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,500 | €12,246 | -€255 | -2.0% |
| Other operating charges | 640/8 | €1,202 | €1,193 | -€10 | -0.8% |
| Gross operating margin | 9900 | €70,529 | €55,457 | -€15,073 | -21.4% |
| Operating profit (loss) | 9901 | €56,827 | €42,018 | -€14,808 | -26.1% |
| Financial income | 75/76B | €507 | €659 | +€151 | +29.9% |
| Recurring financial income | 75 | €507 | €659 | +€151 | +29.9% |
| Financial charges | 65/66B | €2,029 | €2,024 | -€4 | -0.2% |
| Recurring financial charges | 65 | €2,029 | €2,024 | -€4 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €55,306 | €40,653 | -€14,652 | -26.5% |
| Income taxes | 67/77 | €16,445 | €12,795 | -€3,650 | -22.2% |
| Profit (loss) for the period | 9904 | €38,861 | €27,858 | -€11,003 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,861 | €27,858 | -€11,003 | -28.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.